“My understanding of tanking would be losing games on purpose,” Silver said. “And there’s absolutely no evidence that any team in the NBA has ever lost a single game, or certainly in any time that I’ve been in the league, on purpose. And, to me, what you’re referring to I think is rebuilding. And I’m not sure it’s just a function of the collective bargaining agreement; I think there’s a balance with any team of the need to look out to the future and at the same time put a competitive product on the floor.”

And here is from the Star Tribune game story the night Mark Madsen hoisted seven three-point attempts -- all in overtime -- when the Wolves lost to the Grizzlies in the 2006 finale.

Farce. Mockery. Circus. Travesty.

Call the Timberwolves' 102-92 two-overtime loss to Memphis on Wednesday night all of the above and more, and you would not be incorrect. Or unduly harsh.

When offensively challenged, backup big man Mark Madsen is allowed to aim seven three-point shots at the rim, ostensibly, in the two extra sessions, it's pretty clear that the Wolves' season is over and their minds are on things other than winning. Such as draft picks, Ping Pong balls, a history of lousy lottery luck and, allegedly, some old-fashioned fun.